section 249
Fine for not paying tax on advertisement
The Mizoram Municipalities Act, 2007Infrastructure2007383 sections24 chapters
Chapter XVI MUNICIPAL TAXATION
Statutory text
Fine for not paying tax on advertisement: If any person erects, exhibits, fixes or retains any advertisement referred to in this Chapter without paying the tax due, he shall be punished with fine to be imposed by the Executive Council which-
- (i) may extend to an amount equal to three times the amount payable as such tax and
- (ii) shall not ordinarily be less than an amount equal to one and a half times such tax:
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